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dc.contributor.authorLovell, Heather
dc.contributor.authorSales de Aguiar, Thereza
dc.contributor.authorBebbington, Jan
dc.contributor.authorLarrinaga-Gonzalez, Carlos
dc.contributor.authorInternational Emissions Trading Association
dc.coverage.spatial34en_US
dc.date.accessioned2013-06-24T10:04:19Z
dc.date.available2013-06-24T10:04:19Z
dc.date.issued2010-11-10
dc.identifier.isbn978-1-85908-469-4en_US
dc.identifier.urihttps://hdl.handle.net/10023/3757
dc.descriptionACCA working in partnership with IETAen_US
dc.description.abstractThis report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience.en_US
dc.language.isoenen_US
dc.publisherAssociation of Chartered Certified Accountantsen_US
dc.relation.ispartofseriesClimate change publications (ACCA)en_US
dc.rights© The Association of Chartered Certified Accountantsen_US
dc.titleAccounting for carbonen_US
dc.typeReporten_US
dc.description.versionPublisher PDFen_US
dc.publicationstatusPublisheden_US
dc.statusPeer revieweden_US


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